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Millan v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 20807-22S (U.S.T.C. Mar. 21, 2023)

Opinion

20807-22S

03-21-2023

JODY MILLAN & RUBEN MILLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On November 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction.

On February 10, 2023, petitioners filed an Objection to Order. However, further review indicates that this filing appears to be more akin to an Objection to Motion to Dismiss for Lack of Jurisdiction.

Also on February 10, 2023, petitioners filed a Declaration. However, further review indicates that this filing appear to be more akin to a Supplement to petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction.

Upon due consideration, it is

ORDERED that petitioners' Objection to Order, filed February 10, 2023, is recharacterized as petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction. It is further

ORDERED that petitioners' Declaration, filed February 10, 2023, is recharacterized as petitioners' Supplement to petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction.


Summaries of

Millan v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 20807-22S (U.S.T.C. Mar. 21, 2023)
Case details for

Millan v. Comm'r of Internal Revenue

Case Details

Full title:JODY MILLAN & RUBEN MILLAN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 20807-22S (U.S.T.C. Mar. 21, 2023)